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IT Rules 1962IT Rules 2026

Rule 10TG93

Rule 10TG under the 1961-Act regime corresponds to Rule 93 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
10TG
Mutual Agreement Procedure not to apply
93
Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted

This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.

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